(xvia) definition
(xvia) . Companies Act” means Companies Act, 2017 (XIX of 2017);”;
(xvia) . Inspector of Gift-tax" means an Inspector of Income-tax empowered to work as an Inspector of Gift-tax under section 11;’
(xvia) . ISO tank container” means a petroleum freight container, mounted with an ISO tank container framework, secured by twister locks, suitable for carriage of liquid petroleum which may be loaded or unloaded by